會(huì)計(jì)科目英文版

1、短期借款Short-term borrowing 應(yīng)付賬款A(yù)ccounts payable 預(yù)計(jì)負(fù)債Projected liabilities 預(yù)付賬款Prepaid Accounts AAA 美國(guó)會(huì)計(jì)學(xué)會(huì) Abacus 算盤雜志 abacus 算盤 Abandonment 廢棄,報(bào)廢;委付 abandonment value 廢棄價(jià)值 abatement 減免沖銷 ability to service debt 償債能力 abnormal cost 異常成本 abnormal spoilage 異常損耗 above par 超過票面價(jià)值 above the line 線上項(xiàng)目 absolut

2、e amount 絕對(duì)數(shù),絕對(duì)金額 absolute endorsement 絕對(duì)背書 absolute insolvency 絕對(duì)無(wú)力償付 absolute priority 絕對(duì)優(yōu)先求償權(quán) absolute value 絕對(duì)值 absorb 攤配,轉(zhuǎn)并 absorption account 攤配賬戶,轉(zhuǎn)并賬戶 absorption costing 攤配成本計(jì)算法 abstract 摘要表 abuse 濫用職權(quán) abuse of tax shelter 濫用避稅項(xiàng)目 ACCA 特許公認(rèn)會(huì)計(jì)師公會(huì) accelerated cost recovery system 加速成本收回制度 accele

3、rated depreciation method 加速折舊法,快速折舊法 acceleration clause 加速償付條款,提前償付條款 acceptance 承兌已承兌票據(jù)驗(yàn)收 acceptance bill 承兌票據(jù) acceptance register 承兌票據(jù)登記簿 acceptance sampling 驗(yàn)收抽樣 access time 存取時(shí)間 accommodation 融通 accommodation bill 融通票據(jù) accommodation endorsement 融通背書 account 賬戶,會(huì)計(jì)科目賬簿,報(bào)表賬目,賬項(xiàng)記賬 accountability 經(jīng)

4、營(yíng)責(zé)任,會(huì)計(jì)責(zé)任 accountability unit 責(zé)任單位 Accountancy 會(huì)計(jì)雜志 accountancy 會(huì)計(jì) accountant 會(huì)計(jì)員,會(huì)計(jì)師 accountant general 會(huì)計(jì)主任,總會(huì)計(jì) accounting in charge 主管會(huì)計(jì)師 accountant,s legal liability 會(huì)計(jì)師的法律責(zé)任 accountant,s report 會(huì)計(jì)師報(bào)告 accountant,s responsibility 會(huì)計(jì)師職責(zé) account form 賬戶式,賬式 accounting 會(huì)計(jì)會(huì)計(jì)學(xué) accounting assumption 會(huì)計(jì)假

5、定,會(huì)計(jì)假設(shè) accounting basis 會(huì)計(jì)基準(zhǔn),會(huì)計(jì)基本方法 accounting changes 會(huì)計(jì)變更 accounting concept 會(huì)計(jì)概念 accounting control 會(huì)計(jì)控制 accounting convention 會(huì)計(jì)常規(guī),會(huì)計(jì)慣例 accounting corporation 會(huì)計(jì)公司 accounting cycle 會(huì)計(jì)循環(huán) accounting data 會(huì)計(jì)數(shù)據(jù) accounting doctrine 會(huì)計(jì)信條 accounting document 會(huì)計(jì)憑證 accounting elements 會(huì)計(jì)要素 accounting ent

6、ity 會(huì)計(jì)主體,會(huì)計(jì)個(gè)體 accounting entry 會(huì)計(jì)分錄 accounting equation 會(huì)計(jì)等式 accounting event 會(huì)計(jì)事項(xiàng) accounting exposure 會(huì)計(jì)暴露,會(huì)計(jì)暴露風(fēng)險(xiǎn) accounting firm 會(huì)計(jì)事務(wù)所 Accounting Hall of Fame 會(huì)計(jì)名人堂 accounting harmonization 會(huì)計(jì)協(xié)調(diào)化 accounting identity 會(huì)計(jì)恒等式 accounting income 會(huì)計(jì)收益 accounting information 會(huì)計(jì)信息 accounting information sy

7、stem 會(huì)計(jì)信息系統(tǒng) accounting internationalization 會(huì)計(jì)國(guó)際化 accounting journals 會(huì)計(jì)雜志 accounting legislation 會(huì)計(jì)法規(guī) accounting manual 會(huì)計(jì)手冊(cè) accounting objective 會(huì)計(jì)目標(biāo) accounting period 會(huì)計(jì)期 accounting policies 會(huì)計(jì)政策 accounting postulate 會(huì)計(jì)假設(shè) accounting practice 會(huì)計(jì)實(shí)務(wù) accounting principle 會(huì)計(jì)原則 Accounting Principle Boa

8、rd 會(huì)計(jì)原則委員會(huì) accounting procedures 會(huì)計(jì)程序 accounting profession 會(huì)計(jì)職業(yè),會(huì)計(jì)專業(yè) accounting rate of return 會(huì)計(jì)收益率 accounting records 會(huì)計(jì)記錄,會(huì)計(jì)簿籍 Accounting Review 會(huì)計(jì)評(píng)論 accounting rules 會(huì)計(jì)規(guī)則 Accounting Series Release 會(huì)計(jì)公告文件 accounting service 會(huì)計(jì)服務(wù) accounting software 會(huì)計(jì)軟件 accounting standard 會(huì)計(jì)標(biāo)準(zhǔn),會(huì)計(jì)準(zhǔn)則 accounting s

9、tandardization 會(huì)計(jì)標(biāo)準(zhǔn)化 Accounting Standards Board 會(huì)計(jì)準(zhǔn)則委員會(huì)(英) Accounting Standards Committee 會(huì)計(jì)準(zhǔn)則委員會(huì)(英) accounting system 會(huì)計(jì)制度會(huì)計(jì)系統(tǒng) accounting technique 會(huì)計(jì)技術(shù) accounting theory 會(huì)計(jì)理論 accounting transaction 會(huì)計(jì)業(yè)務(wù),會(huì)計(jì)賬務(wù) Accounting Trend and Techniques 會(huì)計(jì)趨勢(shì)和會(huì)計(jì)技術(shù) accounting unit 會(huì)計(jì)單位 accounting valuation 會(huì)計(jì)計(jì)價(jià) a

10、ccounting year 會(huì)計(jì)年度 accounts 會(huì)計(jì)賬簿,會(huì)計(jì)報(bào)表 account sales 承銷清單,承銷報(bào)告單 accounts payable 應(yīng)付賬款 accounts receivable 應(yīng)收賬款 accounts receivable aging schedule 應(yīng)收賬款賬齡分析表 accounts receivable assigned 已轉(zhuǎn)讓應(yīng)收賬款 accounts receivable collection period 應(yīng)收賬款收款期 accounts receivable discounted 已貼現(xiàn)應(yīng)收賬款 accounts receivable fi

11、nancing 應(yīng)收賬款籌資,應(yīng)收賬款融資 accounts receivable management 應(yīng)收賬款管理 accounts receivable turnover 應(yīng)收賬款周轉(zhuǎn)率,應(yīng)收賬款周轉(zhuǎn)次數(shù) accretion 增殖 accrual basis accounting 應(yīng)計(jì)制會(huì)計(jì),權(quán)責(zé)發(fā)生制會(huì)計(jì) accrued asset 應(yīng)計(jì)資產(chǎn) accrued expense 應(yīng)計(jì)費(fèi)用 accrued liability 應(yīng)計(jì)負(fù)債 accrued revenue 應(yīng)計(jì)收入 accumulated depreciation 累計(jì)折舊 accumulated dividend 累計(jì)股利 ac

12、cumulated earnings tax 累積盈余稅,累積收益稅 accumulation 累積,累計(jì) acid test ratio 酸性試驗(yàn)比率 acquired company 被盤購(gòu)公司,被兼并公司 acquisition 購(gòu)置,盤購(gòu) acquisition accounting 盤購(gòu)會(huì)計(jì) acquisition cost 購(gòu)置成本 acquisition decision 購(gòu)置決策 acquisition excess 盤購(gòu)超支 acquisition surplus 盤購(gòu)盈余 across-the-board 全面調(diào)整 ACT 預(yù)交公司稅 act 法案,法規(guī) action 起訴

13、,訴訟 active account 活動(dòng)賬戶 active assets 活動(dòng)資產(chǎn) activity 業(yè)務(wù)活動(dòng),作業(yè) activity account 作業(yè)賬戶 activity accounting 作業(yè)會(huì)計(jì) activity ratio 業(yè)務(wù)活動(dòng)比率 activity variance 業(yè)務(wù)活動(dòng)量差異 act of bankruptcy 破產(chǎn)法 act of company 公司法 act of God 天災(zāi),不可抗力 actual capital 實(shí)際資本 actual value 實(shí)際價(jià)值 actual wage 實(shí)際工資 added value 增值 added value sta

14、tement 增值表 added value tax 增值稅 addition 增置,擴(kuò)建 additional depreciation 附加折舊,補(bǔ)提折舊 additional paid-in capital 附加實(shí)繳資本 additional tax 附加稅 adequate disclosure 充分披露 adjunct account 附加賬戶 adjustable-rate bond 可調(diào)整利率債券 adjusted gross income 調(diào)整后收益總額,調(diào)整后所得總額 adjusted trial balance 調(diào)整后試算表 adjusting entry 調(diào)整分錄 adj

15、ustment 調(diào)整 adjustment account 調(diào)整賬戶 adjustment bond 調(diào)整債券 administrative accounting 行政管理會(huì)計(jì) administrative budget 行政管理預(yù)算 administrative expense 行政管理費(fèi)用 ADR 資產(chǎn)折舊年限幅度 ad valorem tax 從價(jià)稅 advance 預(yù)付款,墊付款 advance corporation tax 預(yù)交公司稅 advances from customers 預(yù)收客戶款 advance to suppliers 預(yù)付貨款 adventure 投機(jī)經(jīng)營(yíng),短期經(jīng)

16、營(yíng) adverse opinion 反面意見,否定意見 adverse variance 不利差異,逆差 advisory services 咨詢服務(wù) affiliated company 聯(lián)營(yíng)公司 affiliation 聯(lián)營(yíng) after closing trial balance 結(jié)賬后試算表 after cost 售后成本 after date 出票后兌付 after sight 見票后兌付 after-tax 稅后 AGA 政府會(huì)計(jì)師聯(lián)合會(huì) age 壽命,賬齡,資產(chǎn)使用年限 age allowance 年齡減免 age analysis 賬齡分析 agency 代理,代理關(guān)系 agen

17、cy commission 代理傭金 agency fund 代管基金 agenda 議事日程,備忘錄 agent 代理商,代理人 aggregate balance sheet 合并資產(chǎn)負(fù)債表 aggregate income statement 合并損益表 AGI 調(diào)整后收益總額,調(diào)整后所得總額 aging of accounts receivable 應(yīng)收賬款賬齡分析 aging schedule 賬齡表 agio 貼水,折價(jià) agiotage 匯兌業(yè)務(wù),兌換業(yè)務(wù) AGM 年度股東大會(huì) agreement 協(xié)議 agreement of partnership 合伙協(xié)議 AICPA 美國(guó)

18、注冊(cè)公共會(huì)計(jì)師協(xié)會(huì) AIS 會(huì)計(jì)信息系統(tǒng) all capital earnings rate 資本總額收益率 all-inclusive income concept 總括收益概念 allocation 分?jǐn)?分配 allocation criteria 分配標(biāo)準(zhǔn) allotment 分配,撥付分配數(shù),撥付數(shù) allowance 備抵折讓津貼 allowance for bad debts 呆賬備抵 allowance for depreciation 折舊備抵賬戶 allowance method 備抵法 all-purpose financial statement 通用財(cái)務(wù)報(bào)表,通用會(huì)計(jì)

19、報(bào)表 alpha risk 阿爾法風(fēng)險(xiǎn),第一種審計(jì)風(fēng)險(xiǎn) altered check 涂改支票 alternative accounting methods 可選擇性會(huì)計(jì)方法 alternative proposals 替代方案,備選方案 amalgamation 企業(yè)合并 American Accounting Association 美國(guó)會(huì)計(jì)學(xué)會(huì) American depository receipts 美國(guó)銀行證券存單,美國(guó)銀行證券托存收據(jù) American Institute of Certified Public Accountants 美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì),美國(guó)注冊(cè)公共會(huì)計(jì)師協(xié)會(huì) Am

20、erican option 美式期權(quán) American Stock Exchange 美國(guó)股票交易所 amortization 攤銷攤還 amortized cost 攤余成本 amount 金額,合計(jì) amount differ 金額不符 amount due 到期金額 amount of 1 dollar 1元的本利和 analysis 分析 analyst 分析師 analytical review 分析性檢查 annual audit 年度審計(jì) annual closing 年度結(jié)賬 annual general meeting 年度股東大會(huì) annualize 按年折算 annual

21、ized net present value 折算年度凈現(xiàn)值 annual report 年度報(bào)告 annuity 年金 annuity due 期初年金 annuity in advance 預(yù)付年金 annuity in arrears 遲付年金 annuity method of depreciation 年金折舊法 antedate 填早日期 anticipation 預(yù)計(jì),預(yù)列 anti-dilution clause 防止稀釋條款 anti-pollution investment 消除污染投資 anti-profiteering tax 反暴利稅 anti-tax avoidan

22、ce 反避稅 anti-trust legislation 反拖拉斯立法 A/P 應(yīng)付賬款 APB 會(huì)計(jì)原則委員會(huì) APB Opinion 會(huì)計(jì)原則委員會(huì)意見書 Application 申請(qǐng),申請(qǐng)書 applied overhead 已分配間接費(fèi)用 appraisal 估價(jià) appraisal capital 評(píng)估資本 appraisal surplus 估價(jià)盈余 appraiser 估價(jià)員,估價(jià)師 appreciation 增值 appropriated retained earnings 已撥定留存收益,已指定用途留存收益 appropriation 撥款,指撥經(jīng)費(fèi) appropriati

23、on account 撥款賬戶留存收益分配賬戶 appropriation budget 撥款預(yù)算 approval 核定,審批 approved account 核定賬戶 approved bond 核定債券 A/R 應(yīng)收賬款 arbitrage 套利,套匯 arbitrage transaction 套利業(yè)務(wù),套匯業(yè)務(wù) arbitration 仲裁,公斷 arithmetical error 算術(shù)誤差 arm,s-length price 正常價(jià)格,公正價(jià)格 arm,s-length transaction 一臂之隔交易,正常交易 ARR 會(huì)計(jì)收益率 arrears 拖欠,欠款遲付 arr

24、estment 財(cái)產(chǎn)扣押 Authur Anderson & Co. 約瑟安德森會(huì)計(jì)師事務(wù)所,安達(dá)信會(huì)計(jì)師事務(wù)所 article 文件條文,合同條款 articles of incorporation 公司章程 articles of partnership 合伙契約 articulate 環(huán)接 articulated concept 環(huán)接觀念 artificial intelligence 人工智能 ASB 審計(jì)準(zhǔn)則委員會(huì) ASE 美國(guó)股票交易所 Asian Development Bank 亞洲開發(fā)銀行 Asian dollar 亞洲美元 asking price 索價(jià),賣方報(bào)價(jià) asse

25、ssed value 估定價(jià)值 assessment 估定,查定特別稅捐,特別攤派稅捐 asset 資產(chǎn) asset cover 資產(chǎn)擔(dān)保,資產(chǎn)保證 asset depreciation range 資產(chǎn)折舊年限幅度 asset-liability view 資產(chǎn)負(fù)債觀念 asset quality 資產(chǎn)質(zhì)量 asset retirement 資產(chǎn)退役,資產(chǎn)報(bào)廢 asset revaluation 資產(chǎn)重估價(jià) asset stripping 資產(chǎn)剝離,資產(chǎn)拆賣 asset structure 資產(chǎn)結(jié)構(gòu) asset turnover 資產(chǎn)周轉(zhuǎn)率 asset valuation 資產(chǎn)計(jì)價(jià) assi

26、gnment of accounts receivable 應(yīng)收賬款轉(zhuǎn)讓 associated company 聯(lián)屬公司,附屬公司 Association of Government Accounting 政府會(huì)計(jì)師協(xié)會(huì) assumed liability 承擔(dān)債務(wù),承付債務(wù) AT 稅后 at cost 按成本 at par 按票面額,平價(jià) at sight 見票兌付,即期兌付 attached account 被查封賬戶 attachment 扣押,查封 attest 證明,驗(yàn)證 attestation 證明書,鑒定書 audit 審核,審計(jì) auditability 可審核性 audit

27、committee 審計(jì)委員會(huì) audit coverage 審計(jì)范圍 audited financial statement 審定財(cái)務(wù)報(bào)表,審定會(huì)計(jì)報(bào)表 audit evidence 審計(jì)證據(jù),審計(jì)憑證 Audit Guides 審計(jì)指南 auditing 審計(jì)審計(jì)學(xué) auditing procedure 審計(jì)程序 auditing process 審計(jì)過程 auditing standard 審計(jì)標(biāo)準(zhǔn),審計(jì)準(zhǔn)則 Auditing Standards Board 審計(jì)準(zhǔn)則委員會(huì) Auditor 審計(jì)員,審計(jì)師 auditor general 審計(jì)主任,總審計(jì) auditor,s legal

28、liability 審計(jì)師法律責(zé)任 auditor,s opinion 審計(jì)師意見書 auditor,s report 審計(jì)師報(bào)告,查賬報(bào)告 audit program 審計(jì)工作計(jì)劃 audit report 審計(jì)報(bào)告 audit risk 審計(jì)風(fēng)險(xiǎn) audit sampling 審計(jì)抽樣 audit software 審計(jì)軟件 audit test 審計(jì)抽查 audit trail 審計(jì)脈絡(luò),審計(jì)線索 audit working paper 審計(jì)工作底稿 authorized capital stock 核定股本,法定股本 automated clearing house 自動(dòng)票據(jù)交換所 a

29、utomated teller machine 自動(dòng)取款機(jī) automatic transfer service 自動(dòng)轉(zhuǎn)賬服務(wù) available asset 可用資產(chǎn) available inventory 可用存貨 average balance 平均余額 average collection period 平均收款期 average cost 平均成本 average-cost method 平均成本法 average inventory 平均存貨,平均庫(kù)存 average life 平均壽命,平均使用年限 average payment period (of accounts paya

30、ble) 應(yīng)付賬款平均付款期 average rate of return 平均收益率 averages 股票價(jià)格平均指數(shù) avoidable cost 可避免成本 back charge 欠費(fèi)費(fèi)用 back date 倒填日期,填早日期 backed bill 背書票據(jù) back-end load 后期負(fù)擔(dān) backer 票據(jù)擔(dān)保人財(cái)務(wù)支持人 backlog depreciation 欠提折舊 back order 欠交訂貨 back pay 欠付工資 back tax 欠交稅款 back-to-back credit 對(duì)開信用證 back-to-back loan 對(duì)銷貸款 back wa

31、rdation 倒價(jià) backward integration 逆向合并 bad check 空頭支票 bad debt 呆賬,呆賬賬戶 bad debt account 呆賬賬戶 bad debt expense 呆賬費(fèi)用 bad debt ratio 呆賬比率 bad debt recovery 呆賬收回 bailment 寄銷,寄托 bailout 抽資 bailout period 投資返還期 balance 余額平衡 balance budget 平衡預(yù)算 balance due 結(jié)欠余額 balance fund 平衡基金 balance of account 賬戶余額 balan

32、ce of payment 國(guó)際收支差額 balance of retained earnings 留存收益余額 balance sheet 資產(chǎn)負(fù)債表 balance sheet account 資產(chǎn)負(fù)債表賬戶 balance sheet analysis 資產(chǎn)負(fù)債表分析 balance sheet audit 資產(chǎn)負(fù)債表審計(jì) balance sheet date 結(jié)賬日期 balance sheet ratio 資產(chǎn)負(fù)債表比率 balance sheet total 資產(chǎn)負(fù)債表總額 balloon payment 漂浮式付款 bank 銀行 bank(er,s) acceptance 銀行

33、承兌,銀行承兌匯票 bank balance 銀行存款余額 bankbook 存折 bank charge 銀行手續(xù)費(fèi) bank checking account 銀行支票賬戶,銀行活期存款賬戶 bank confirmation 銀行證明信函 bank credit 銀行信用,銀行信貸 bank custody 銀行保險(xiǎn)庫(kù) bank draft 銀行匯票 banker 銀行家銀行 bank failure 銀行倒閉 bank loan 銀行貸款 bank overdraft 銀行透支 bank reconciliation statement 銀行對(duì)賬單,銀行存款調(diào)節(jié)表 bank refer

34、ence 銀行征信信函 bank run 銀行擠兌 bankruptcy 破產(chǎn) bankruptcy act 破產(chǎn)法 bankruptcy cost 破產(chǎn)成本 bankruptcy court 破產(chǎn)法院 bankruptcy prediction 破產(chǎn)判斷 Bankruptcy Reform Act of 1978 1978年破產(chǎn)改革法 bank transfer 銀行匯兌業(yè)務(wù),銀行轉(zhuǎn)賬業(yè)務(wù) bargain 合同,談判廉價(jià)貨 bargain money 定金 bargain purchase option 承租人優(yōu)先購(gòu)置權(quán) bargain renewed option 承租人優(yōu)先續(xù)租權(quán) bar

35、gain sale 廉價(jià)銷售 barometers 經(jīng)濟(jì)晴雨表,經(jīng)濟(jì)指標(biāo) barometers stock 晴雨表股票 barter 以貨易貨 barter transaction 易貨業(yè)務(wù) base 基數(shù) base period 基期 base price 基價(jià) base rate 基礎(chǔ)利率 base stock 基礎(chǔ)存量 BASIC 基礎(chǔ)語(yǔ)言 basic earnings per share 每股基礎(chǔ)收益 basis 基準(zhǔn) basis of accounting 會(huì)計(jì)基準(zhǔn),會(huì)計(jì)方法 basis of taxation 計(jì)稅基準(zhǔn) basis point 基點(diǎn) basket purchase

36、整套采購(gòu),總價(jià)采購(gòu) batch costing 分批成本計(jì)算法 batch processing 分批處理,分批數(shù)據(jù)處理 B/D 過次頁(yè) B/E 匯票 BE analysis 損益分界分析,保本分析 bear 承擔(dān),負(fù)擔(dān)賣空者,空頭 bearer 持票人 bearer bond 不記名債券 bearer draft 不記名匯票 bear interest 附息,負(fù)擔(dān)利息 bear market 熊市,下跌行情 bear squeeze 榨空頭 beating the market 戰(zhàn)勝股市 before-separation cost 分離前成本 before-tax income 稅前收益

37、Beginners All-purpose Symbolic Instruction Code 基礎(chǔ)語(yǔ)言,初學(xué)者通用符號(hào)指令語(yǔ)言 beginning balance 期初余額 beginning inventory 期初存貨 bellwether security 領(lǐng)頭證券,龍頭證券 below par 低于票面價(jià)值 below the line 線下項(xiàng)目 beneficial interest 受益人權(quán)益 beneficial owner 受益權(quán)人 beneficiary 受益人,受款人,受賠人 benefit 效益,利益福利金,津貼 benefit-cost analysis 效益成本分析

38、 benefit-cost ratio 效益成本比率 benefit fund 福利基金 benefit in kind 實(shí)物福利 benefit system 職工福利制度 best-efforts agreement 證券盡力推銷協(xié)議 beta coefficient 貝塔系數(shù) beta risk 貝塔風(fēng)險(xiǎn),第二種類型誤差 betterment 改造投資,改造工程投資 B/F 余額承前 Bias 偏差,偏向性 bid 買價(jià)投標(biāo) bid bond 投標(biāo)保證金 bid price 買方出價(jià),買價(jià)投標(biāo)價(jià)格 big bath 巨額沖銷 Big Board 大證券交易所 Big Five 五大會(huì)計(jì)師

39、事務(wù)所 bill 匯票,票據(jù)通知單,清單賬單,發(fā)貨票 billing 開發(fā)票,開賬單 billing clerk 開票員 bill of entry 報(bào)關(guān)單 bill of exchange 匯票 bill of lading 提貨單,提單 bill of materials 用料單 bill of sales 銷貨清單,賣據(jù) bills payable 應(yīng)付票據(jù) bills receivable 應(yīng)收票據(jù) B/L 提貨單 black market 黑市 black money 黑錢 blank bill of lading 不記名提貨單 blank check 空白支票 blank endo

40、rsement 不記名背書 blanket mortgage 總括抵押 blanket order 總括訂貨單 blanket price 總括價(jià)格 blind entry 失實(shí)分錄,未加說明的分錄 blind purchase 盲目采購(gòu) blue-chip 藍(lán)籌碼股票,熱門股票 blue-sky laws 藍(lán)天法,股票發(fā)行控制法 board chairman 董事長(zhǎng) board minutes 董事會(huì)會(huì)議記錄 board of directors 董事會(huì) board of trade 同業(yè)公會(huì),商會(huì) bond 債券保證書,保證金忠誠(chéng)保證 bond conversion 債券兌換 bond d

41、iscount 債券折價(jià) bonded goods 保稅貨物 bonded warehouse 保稅倉(cāng)庫(kù) bond financing 債券籌資 bondholder 債券持有人 bond indenture 債券信托契約,債券契約 bonding company 忠誠(chéng)擔(dān)保公司 bond issue cost 債券發(fā)行成本 bond premium 債券溢價(jià) bond rating 評(píng)定債券等級(jí) bonds outstanding 流通在外債券,未償付債券 bonds payable 應(yīng)付公司債券 bond yield 債券收益率 bonus 獎(jiǎng)金,紅利 bonus issue 發(fā)行紅利股 b

42、ook 賬簿賬面的記賬 book audit 賬簿審計(jì) book balance 賬面余額 book inventory 賬面存貨,賬面盤存 bookkeeper 簿記員,記賬員 bookkeeping 簿記,記賬簿記學(xué) book of final entry 終結(jié)分錄賬簿 book of orginal entry 原始分錄賬簿 book profit 賬面利潤(rùn),賬面盈利 book rate of return 賬面收益率 books of accounts 賬簿 book value 賬面價(jià)值 book value per share 每股賬面價(jià)值 boot 補(bǔ)價(jià) borrowing 借貸

43、,借款 borrowing power 借款能力 bottom line 損益表底線,最終財(cái)務(wù)成果 B/R 應(yīng)收票據(jù) branch 分支機(jī)構(gòu),分店 branch accounting 分支機(jī)構(gòu)會(huì)計(jì),分店會(huì)計(jì) branch current account 分支機(jī)構(gòu)往來(lái)賬戶,分店往來(lái)賬戶 branch ledger 分支機(jī)構(gòu)分類賬 brand name 牌號(hào)名稱,商標(biāo)名稱 breach of contract 違約,違反合同 breach of trust 違反信托 breakdown 分解,按細(xì)目分類 break-even analysis 損益分界分析,損益平衡分析 break-even ch

44、art 損益分界圖表,損益平衡圖表 break-even point 損益分界點(diǎn),損益平衡點(diǎn) break-up value 拆賣價(jià)值 bribes and kickbacks 賄賂和回扣 bridging loan 過渡性貸款 British Accounting Association 英國(guó)會(huì)計(jì)學(xué)會(huì) broker 經(jīng)紀(jì)人 brokerage 經(jīng)紀(jì)人傭金 brought down 入次頁(yè),過次頁(yè) brought forward 承前頁(yè) budget 預(yù)算 budgetary control 預(yù)算控制 budget decision 預(yù)算決策 bugeting 預(yù)算編制 budget management 預(yù)算管理 budget variance 預(yù)算差異 buffer stock 保險(xiǎn)庫(kù)存,緩沖存貨 bull 買空買空者,多頭 bullion 金銀塊,金銀條 bull market 牛市,漲市 burden 間接費(fèi)用 burden rate 間接費(fèi)用率 business 商業(yè),工商業(yè)企業(yè)經(jīng)營(yíng),營(yíng)業(yè) business accounting 企業(yè)會(huì)計(jì) business barometer 工商業(yè)指標(biāo) business combination 企業(yè)合并 business cycle 商業(yè)周期,商業(yè)循環(huán) business en